Decoding Long-Term Capital Gains!
Section 112A: Long-Term Capital Gains on Listed Shares and Equity-Oriented Funds Long-term capital gains (LTCG) arise when a long-term capital asset is transferred. The taxation of LTCG under the Income Tax Act, 1961, is categorized into two key provisions: Section 112 and Section 112A. Section 112A specifically addresses the taxation of LTCG on listed shares, […]
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